Research On The Control Of Drug Purchase Management In Private Hospitals

With the development of society and the improvement of living standards,people pay more and more attention to physical health.From the previous “A cold is not serious,Delay going to the hospital when serious” to the current regular all-round physical examination,we can see the people are more and more dependent on the medical service industry.However,the existing public hospitals are difficult to meet people’s medical needs,so it is urgent to expand medical resources.Moreover,the government also supports and encourages social capital to enter the medical service industry,which jointly promotes the development of private hospitals.The emergence of private hospitals is conducive to increasing medical service resources,improving medical convenience,meeting the multilevel and diversified medical service needs of the people,so as to improve the medical service system.At the same time,due to the lack of systematic and effective management mode in private hospitals,there are also omissions in many aspects of internal control.Most of the outstanding problems of private hospitals occur in the internal control of drug purchase.From "Jiangxi Boya" drug incident,Heilongjiang Wandashan pharmaceutical "Ciwujia" incident,Changsheng biological "fake vaccine incident" to various Putian Department hospitals selling fake drugs and being put on file for investigation,we can find that the management of drug procurement is related to the health and life safety of patients,which is enough to attract the attention of managers.In the operation of private hospitals,drug revenue accounts for the majority of hospital revenue,and the management of traditional Chinese medicine procurement in private hospitals is relatively loose,and the internal control system of drug procurement is imperfect.This leads to the private hospital managers,driven by the interests,seeking personal interests from the drug purchase.In the hospital,some purchasing personnel,regardless of the patient’s medication health and the hospital’s overall reputation,privately collude with suppliers to purchase unqualified drugs or collect kickbacks from the purchase process,which affects the quality of drugs or improves the price of drugs.For a long time,it will affect the health of patients and increase the economic burden of patients,and gradually cause patients to distrust the hospital,thus reducing the number of private hospitals.In order to improve this situation,we must improve the internal control of hospital drug purchase.This paper mainly takes ZH hospital as an example to study the current situation of internal control of drug procurement in private hospitals.After learning the necessary theoretical knowledge and reading a large number of relevant literature,through field visits and interviews to ZH hospital and questionnaire survey to furtherunderstand the current situation of internal control of drug procurement in ZH hospital,and then combined with the COSO internal control framework to analyze the internal control of drug procurement in ZH hospital Now,as a private enterprise,ZH hospital has some problems in the process of drug purchase,such as the application of drug purchase,the preparation of plan,the implementation of actual purchase,acceptance and warehousing,and payment process.Most of the reasons for these problems are due to the imperfection of internal control environment,risk assessment,control activities,information communication and internal supervision mechanisms related to hospital drug procurement.This further shows that the current private hospitals need to strengthen the internal control of drug procurement.Although the scale of private hospitals is generally small,the number of private hospitals is increasing in recent years,even more than that of public hospitals.The future prospects are good.Through the investigation and Research on the internal control of drug purchase in ZH hospital,this paper finds the problems existing in the internal control of drug purchase in ZH hospital and the causes of these problems,and finally puts forward solutions.In a narrow sense,the research of this paper can help ZH hospital improve or perfect its internal control of drug procurement and improve its market competitiveness.In a broad sense,it can provide a reference for most private hospitals,help them to analyze the problems of their own internal control of hospital drug procurement,and get out of business difficulties.